Section 6(1) in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
(1)Any licensee may with the previous sanction of the Government and subject to such conditions as they may impose, recover from any person or class of persons to whom electricity is sold, the electricity tax which falls to be paid by the licensee in respect of the electricity so sold, or any part of it as may be determined by the Government.Explanation. - Save as provided in section 4 of this Act, the electricity tax recoverable from any person under this section shall not be deemed to be part of the electricity charges charged by the licensee.
